For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
The Smithsonian's Castle. The Smithsonian Institution Building, a National Historic Landmark, was designed by the prominent New York architect, James Renwick, Jr., who would later design the Renwick Gallery (originally the Corcoran Gallery of Art) in Washington, and erected on the Mall between 1847 and 1855.